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Restructuring and Other Charges (Tables)

3 Months Ended

Dec. 27, 2019

Restructuring and Related Activities [Abstract]

Summary of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business

The following table summarizes the impacts of the Restructuring and other charges by LOB in connection with the CH2M and KeyW acquisitions and the ECR sale for the three months ended December 27, 2019 and December 28, 2018 (in thousands):

			Three Months Ended
			December 27, 2019						December 28, 2018
Critical Mission Solutions			$	4,291					$	449
People & Places Solutions			10,153						11,224
Corporate			37,597						33,386
Continuing Operations (1)			52,041						45,059
Energy, Chemicals and Resources (included in Discontinued Operations)			—						(5,658)
Total			$	52,041					$	39,401

(1)  For the three months ended December 27, 2019 and December 28, 2018, amounts include $49.7 million and $47.2 million, respectively, in items impacting operating profit, along with items recorded in other income (expense), net, which are the loss on settlement of the CH2M portion of the U.S. pension plan of $2.4 million and the gain on the settlement of the CH2M retiree medical plans of $2.2 million, respectively. See Note 8- Segment Information.

Schedule of Restructuring and Other Activities

The activity in the Company’s accrual for the Restructuring and other charges including the program activities described above for the three months ended December 27, 2019 is as follows (in thousands):

Balance at September 27, 2019			$	162,702
Transfer to lease right-of-use asset as a result of adoption of ASC 842 (1)			(116,797)
Net Charges			52,041
Payments and Usage			(55,276)
Balance at December 27, 2019			$	42,670

(1)  In addition, there was $24.6 million in lease cease-use liabilities relating to the 2015 Restructuring Plan reclassified to the ROU asset as a result of the adoption of ASC 842, see Note 14- Leases. The 2015 Restructuring Plan is no longer active and therefore activity related to the plan is not included in the table.

Summary of Restructuring and Other Activities by Major Type of Costs

The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M and KeyW acquisitions and the ECR sale for the three months ended December 27, 2019 (in thousands):

			Three Months Ended
			December 27, 2019						December 28, 2018
Lease Abandonments			$	—					$	9,554
Involuntary Terminations			13,153						2,348
Outside Services			31,466						18,198
Other			7,422						14,959
Total			$	52,041					$	45,059

Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs

Cumulative amounts since 2017 incurred to date under our various restructuring and other activities described above by each major type of cost as of December 27, 2019 are as follows (in thousands):

Lease Abandonments			$	161,501
Involuntary Terminations			88,831
Outside Services			200,601
Other			78,850
Total			$	529,783

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